UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) Jurnal Mandiri Kopertis Wilayah II: KETERSEDIAAN IFR (INTERNET FINANCIAL REPORTING) MELALUI E-GOVERNMENT SEBAGAI SARANA TRANSPARANSI, PARTISIPASI, DAN AKUNTABILITAS PUBLIK DI SUMATERA SELATAN. Jurnal Mandiri Kopertis Wilayah II: KETERSEDIAAN IFR (INTERNET FINANCIAL REPORTING) MELALUI E-GOVERNMENT SEBAGAI SARANA TRANSPARANSI, PARTISIPASI, DAN AKUNTABILITAS PUBLIK DI SUMATERA SELATAN.
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Abstract
This research is aimed to determine and analyze the availability of IFR through e-government by examining four variables that are assumed to have a positive association. The results do not imply that there are only positive association between population and size of local government with the provision of the financial statements on the internet or IFR through e-government as a means of public transparency, participation and accountability, while budget and debt do not. When viewed from the availability of IFR in e-government, a majority government in South Sumatra that already has an e-government has not utilized this medium in public sector accounting. If this is done, it will reflect the implementation of good governance, namely as a form of government and public administration that is able to work efficiently, so as to meet the needs of the people, one of which is the need of public information.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 24 Jun 2022 02:21 |
| Last Modified: | 24 Jun 2022 02:21 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/15155 |
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